Federal Capital Gains & Dividends Tax Tables

2019

LONG-TERM CAPITAL GAINS
Rate Single Married Filing Jointly Married Filing Separately Head of Household Trusts & Estates
0% $0-$39,375 $0-$78,750 $0-$39,375 $0-$52,750 $0-$2,650
15% $39,375-$434,550 $78,750-$488,850 $39,375-$244,425 $52,750-$461,700 $2,650-$12,950
20% $434,550+ $488,850+ $244,425+ $461,700+ $12,950+

 

MEDICARE CONTRIBUTION TAX
Rate Single1 Married Filing Jointly1 Married Filing Separately1 Head of Household Trusts & Estates2
3.8% $200,000+ $250,000+ $125,000+ $200,000+ $12,500+

 

2018

LONG-TERM CAPITAL GAINS
Rate Single Married Filing Jointly Married Filing Separately Head of Household Trusts & Estates
0% $0-$38,600 $0-$77,200 $0-$38,600 $0-$51,700 $0-$2,600
15% $38,600-$425,800 $77,200-$479,000 $38,600-$239,500 $51,700-$452,400 $2,600-$12,700
20% $425,800+ $479,000+ $239,500+ $452,400+ $12,700+

 

MEDICARE CONTRIBUTION TAX
Rate Single1 Married Filing Jointly1 Married Filing Separately1 Head of Household Trusts & Estates2
3.8% $200,000+ $250,000+ $125,000+ $200,000+ $12,500+

 

1Surtax applies to lesser of net investment income or Modified Adjusted Gross Income over threshold
2Surtax applies to the lesser of (1) undistributed net investment income or (2) the excess of adjusted gross income over $12,750

 

The information presented here is not intended to be a comprehensive analysis. Cherry Bekaert Benefits Consulting is a benefits advisory firm and does not provide tax or legal advice. Individuals or Employers should consult with qualified legal and/or tax counsel for guidance in respect of matters of law, tax and related regulation.

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